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Admin
Avoidance
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Ignorance of the obligation to notify was established
P Burchett (
TC9063
)
Insufficient link between expenses and business
Passion Incorporated Ltd (
TC9064
)
Broad connection between payment and termination
S Mathur v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 12 February 2024
No automatic entitlement to multiple dwellings relief
CRC v Ridgway,
Upper Tribunal (Tax and Chancery Chamber)
, 9 February 2024
Taxpayer failed to take immediate action
P Baron (
TC9053
)
Low value goods relief was part of fiscal regime
Jersey Choice Ltd v HM Treasury,
Supreme Court
, 14 February 2024
Court confirms sub-sale scheme is ineffective
Michael Brown and Bridget Brown,
Court of Appeal
, 8 February 2024
Conversion of Land Rovers from commercial vehicles
Three Shires Trailers Ltd (
TC9044
)
Disposals of capital interests were miscellaneous income
The Boston Consulting Group UK LLP and others (
TC9049
)
Litigation must be efficient and cost-effective
K Smith (
TC9052
)
Company credit card and loan relationships
J Keighley; Primeur Limited (
TC9023
)
No information to show returns not due
S Godliman (
TC9046
)
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READERS'
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Feedback: 9 October 2025
Tax tip: Carried interest and potential challenges from the April 2026 changes
Readers’ forum: Channel Islands loan conundrum
Readers’ forum: A baker’s dozen
Readers’ forum: Can extra building work on new house be zero rated?
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